MLC301 - Principles of Income Tax Law

Year: 2019 unit information
Enrolment modes: Trimester 1: Burwood (Melbourne), Warrnambool, Waterfront (Geelong), Cloud (online)
Credit point(s): 1
EFTSL value: 0.125
Cohort rule:

Not available for Bachelor of Law students


MLC101 or MLC201 or MLL111

Corequisite: Nil
Incompatible with: MLL406
Contact hours:

Campus: 3-hour class, 1-hour seminar per week

Cloud(online): 1 x 3-hour class (recordings provided) + 1-hour online seminar per week


This unit covers legal principles applicable to income taxation in Australia. Topics include: assessable income and deductions; capital gains; trading stock; taxable entities; taxation administration; Fringe Benefits Tax; and Goods and Services Tax.


Assessment 1 (Individual) - Written Assignment (1500 words) - 20%

Assessment 2 (Individual) - Written Assignment (1500 words) - 20%

Examination (3 hours) - 60%

Hurdle requirement: achieve at least 50% of the marks available on the examination.

Unit Fee Information

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